Rejection of an amount of the customs duty paid in excess - ...
Respondents Seek Refund for Excess Customs Duty Paid; FOB Price Misinterpreted as Cum-Duty Price, Refund Denied.
August 6, 2018
Case Laws Customs AT
Rejection of an amount of the customs duty paid in excess - assessment was not challenged - The excess duty claimed by the respondents considering the FOB price as cum-duty price is in accordance with law and the original authority should have allowed the refund.
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